The year 2026 brings a major change for entrepreneurs and shareholders: the dividend tax increases from 8–10% (as it was previously) to 16%, according to the tax changes announced in the 2025–2026 tax package. In addition, the health contribution (CASS) remains mandatory when dividend income exceeds the annual ceiling.

Therefore, it is important to know how to correctly calculate the net amounts that remain in your hand, what reporting obligations you have, and how you can plan the distribution of profits so that you do not lose money unnecessarily.

How dividend tax works in 2026

Starting January 1, 2026, any amount distributed as dividends will be taxed as follows:

  • Dividend tax: 16%, withheld at source by the company.
  • CASS (Health Contribution): 10%, if the total of dividends and other passive income exceeds 36,000 lei per year (the equivalent of 6 gross minimum salaries).

CASS applies to the ceiling established by law, not to the full amount - so, even if you have gross dividends of 200,000 lei, CASS is only calculated on the ceiling of 36,000 lei.

Concrete calculation example – Dividends 2026

Let's assume you distribute gross dividends of 100,000 lei:
1. Dividend tax (16%): 16,000 lei → 84,000 lei remains.
2. If you exceed the ceiling, you pay CASS of 10% on 36,000 lei = 3,600 lei.
3. Final net: 84,000 lei – 3,600 lei = 80,400 lei actually in the account.

Interim dividends vs final dividends

For interim dividends distributed until the end of 2025 (based on quarterly profit), the tax remains at 10% (old rate). Therefore, many companies choose to plan their distributions in a way that optimizes their taxes before December 31, 2025.

From 2026, however, any new amount distributed will automatically fall under the new quota of 16%.

How to use an updated dividend calculator

A 2026 dividend calculator quickly shows you:

  • Gross, net and total tax amount.
  • Tax automatically withheld by the company.
  • If CASS is applied and at what level.
  • The differences between the net and gross versions (e.g., do you want 50,000 lei net? The calculator shows you how much you need to distribute gross, taking into account the increased tax).

Tax obligations and deadlines

✅ Dividend tax (16%) is withheld at source and transferred to the state by the 25th of the month following payment.
✅ The health contribution (CASS) is declared in the Single Declaration, with a payment deadline established annually (usually, May 25 of the following year).
✅ If you are a sole partner, administrator or majority shareholder, the company must keep records and correctly issue the distribution statement.

Why planning matters

The tax increase makes the difference: a dividend of 100,000 lei in 2025 costs you 10% in tax and the same CASS, while in 2026 the tax rises to 16% - meaning you lose 6,000 lei more for every 100,000 lei distributed.

Therefore, if your company has profit reserves available, it is worth analyzing with your accountant and a tax consultant whether it is more advantageous to distribute interim dividends before December 31, 2025.

How Accounting ONE helps you

At Accounting ONE we help you:

  • use a dividend calculator updated to 2026, correctly set,
  • to plan the optimal distribution calendar,
  • to prepare interim financial statements,
  • to prepare the Single Declaration and D100 without errors,
  • protect your profit through legal and transparent solutions.

Conclusion

The new 16% dividend tax rate changes the way entrepreneurs and partnerships plan their profit withdrawals. An updated calculator, a careful tax advisor, and a clear plan can help you reduce losses and maximize your net gains.

Want to know exactly what your scenario looks like? Contact us and we'll make you a personalized calculation with all the details – up to date, for 2026!